Term Name:	malonate-semialdehyde dehydrogenase (acetylating) activity
Synonyms:	3-oxopropanoate:NAD(P)+ oxidoreductase (decarboxylating, CoA-acetylating), malonic semialdehyde oxidative decarboxylase activity
Definition:	Catalysis of the reaction: 3-oxopropanoate + CoA + NAD(P)+ = acetyl-CoA + CO2 + NAD(P)H.
Ontology:	GO: Molecular Function [GO:0018478]    QuickGO    AmiGO